Drawing on the literature from cognitive neuroscience and auditing research on professional
skepticism (PS), this paper identifies new research questions, determinants, and theories …

Purpose While academic research has been conducted on auditors' ability to exercise
professional skepticism in face-to-face client interviews, little is known about auditors' …

Professional skepticism is considered an essential component of audit quality.
Consequently, research has focused on ways to increase skepticism by identifying factors …

Communication becomes core and one of the most important roles in many business
practices, indeed audit as a service product is no exception to communication needs. This …

Fraud perpetrators realize the importance of conveying a positive first impression to others.
We examine how auditors' first impressions of client personnel interact with supervisors' …

The study experimentally examines the usability of a participant's writing style in email
inquiries for fraud (misrepresentation) risk assessment by determining whether auditors can …

The nerve agent VX is most likely to enter the body via liquid contamination of the skin. After
percutaneous exposure, the slow uptake into the blood, and its slow elimination result in …

" Beden dilinin kullanımına hakim olmak, yalanın ortaya çıkartılmasında araştırmacılara bir
katkı sağlar mı?" Bu soru, çalışmanın temel araştırma sorusudur. Bu sorudan yola çıkarak" …

The current research aims to present and analyze the two concepts of income and the value
relevance of accounting information and the models used in measuring it. As well as …

Due to the increasing interest in the quality of auditing by writers, researchers and regulators
of the auditing profession. The matter necessitated a statement of the extent to which the …